Title 3 - TAXATION
- Chapter 1 - TAX ADMINISTRATION (Part 1 to 12)
- Chapter 2 - GROSS RECEIPTS TAXES (Part 1 to 302)
- Chapter 3 - PERSONAL INCOME TAXES (Part 1 to 35)
- Chapter 4 - CORPORATE INCOME TAXES (Part 1 to 22)
- Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES (Part 1 to 21)
- Chapter 6 - PROPERTY TAXES (Part 1 to 50)
- Chapter 7 - SPECIAL PROPERTY TAXES (Part 1 to 2)
- Chapter 8 - ESTATE TAX (Part 1 to 8 12)
- Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES (Part 1 to 2)
- Chapter 10 - LIQUOR EXCISE TAX [RESERVED]
- Chapter 11 - MOTOR VEHICLE TAXES AND FEES (Part 1 to 4)
- Chapter 12 - HIGHWAY USE TAXES AND FEES (Part 1 to 101)
- Chapter 13 - BUSINESS TAX CREDITS (Part 1 to 21)
- Chapter 14 - PARIMUTUEL TAXES [RESERVED]
- Chapter 15 - FRANCHISE TAXES (Part 1 to 100)
- Chapter 16 - MOTOR VEHICLE FUEL TAXES (Part 1 to 302)
- Chapter 17 - RESERVED
- Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) (Part 1 to 7)
- Chapter 19 - SEVERANCE TAX (Part 1 to 4)
- Chapter 20 - RESERVED
- Chapter 21 - TELECOMMUNICATIONS TAXES (Part 1 to 7)
- Chapter 22 - 24 - RESERVED
- Chapter 25 - WORKERS' COMPENSATION FEE (Part 1 to 3)
- Chapter 26 - 27 - RESERVED
- Chapter 28 - TAX FRAUD ENFORCEMENT (Part 2)
- Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES (Part 1 to 14)
- Chapter 30 - MISCELLANEOUS LOCAL GOVERNMENT TAXES AND FEES [RESERVED]
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- CHAPTER 1 - TAX ADMINISTRATION (3.1.1 NMAC to 3.1.12 NMAC)
- CHAPTER 2 - GROSS RECEIPTS TAXES (3.2.1 NMAC to 3.2.302 NMAC)
- CHAPTER 3 - PERSONAL INCOME TAXES (3.3.1 NMAC to 3.3.35 NMAC)
- CHAPTER 4 - CORPORATE INCOME TAXES (3.4.1 NMAC to 3.4.22 NMAC)
- CHAPTER 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES (3.5.1 NMAC to 3.5.21 NMAC)
- CHAPTER 6 - PROPERTY TAXES (3.6.1 NMAC to 3.6.50 NMAC)
- CHAPTER 7 - SPECIAL PROPERTY TAXES (3.7.1 NMAC and 3.7.2 NMAC)
- CHAPTER 8 - ESTATE TAX (3.8.1 NMAC to 3.8 12 NMAC)
- CHAPTER 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES (3.9.1 NMAC and 3.9.2 NMAC)
- CHAPTER 10 - LIQUOR EXCISE TAX [RESERVED]
- CHAPTER 11 - MOTOR VEHICLE TAXES AND FEES (3.11.1 NMAC to 3.11.4 NMAC)
- CHAPTER 12 - HIGHWAY USE TAXES AND FEES (3.12.1 NMAC to 3.12.101 NMAC)
- CHAPTER 13 - BUSINESS TAX CREDITS (3.13.1 NMAC to 3.13.21 NMAC)
- CHAPTER 14 - PARIMUTUEL TAXES [RESERVED]
- CHAPTER 15 - FRANCHISE TAXES (3.15.1 NMAC to 3.15.100 NMAC)
- CHAPTER 16 - MOTOR VEHICLE FUEL TAXES (3.16.1 NMAC to 3.16.302 NMAC)
- CHAPTER 17 - [RESERVED]
- CHAPTER 18 - OIL AND GAS TAXES (SEVERANCE TAX) (3.18.1 NMAC to 3.18.7 NMAC)
- CHAPTER 19 - SEVERANCE TAX (3.19.1 NMAC to 3.19.4 NMAC)
- CHAPTER 20 - [RESERVED]
- CHAPTER 21 - TELECOMMUNICATIONS TAXES (3.21.1 NMAC to 3.21.7 NMAC)
- CHAPTERS 22 - 24 - [RESERVED]
- CHAPTER 25 - WORKERS' COMPENSATION FEE (3.25.1 NMAC to 3.25.3 NMAC)
- CHAPTERS 26 - 27 - [RESERVED]
- CHAPTER 28 - TAX FRAUD ENFORCEMENT (3.28.1 NMAC to 3.28.3-14 NMAC)
- CHAPTER 29 - MISCELLANEOUS STATE TAXES AND FEES (3.29.1 NMAC to 3.29.14 NMAC)
- CHAPTER 30 - MISCELLANEOUS LOCAL GOVERNMENT TAXES AND FEES [RESERVED]